[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-detail-171484-en":53,"doc-seo-171484-105":76},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":67,"language":68,"language_code":69,"site_id":70,"html_lang":69,"table_of_contents":71,"faqs":72,"seo_title":73,"seo_description":60,"update_tm":74,"read_time":75},171484,687197207919,"Theodora","https://ap-avatar.wpscdn.com/avatar/a000253d6f5f7c60be?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779446848396160552","QUARTERLY REPORT AND FINANCIAL STATEMENTS - For TVETs and TTCs FY 2025-26","Quarterly reporting template for TVETs, National Polytechnics and Teachers Training Colleges to present period-ended financial information in line with IPSAS accrual accounting. Includes structured sections for acronyms and key term definitions, entity background, principal activities, governance bodies, key management, fiduciary oversight arrangements, and detailed financial statements. Provides space for financial performance discussion, statutory compliance reporting, cash flow and budget-versus-actual comparisons, plus notes and appendices to support accountability and transparency.","Revised 30th September 2025\n(Add your Entity’s Logo)\n(Indicate actual name of the TVET/National Polytechnic/Teachers Training college)\nQUARTERLY REPORT AND FINANCIAL STATEMENTS\nFOR THE PERIOD ENDED\nXX, 20XX\nPrepared in accordance with the Accrual Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS)\nLeave this page blank\n\u0003Table of Contents\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc178085539\" \u00141.\tAcronyms and Definition of Key Terms\t\u0013 PAGEREF _Toc178085539 \\h \u0014ii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085540\" \u00142.\tKey Entity Information and Management\t\u0013 PAGEREF _Toc178085540 \\h \u0014iii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085541\" \u00143.\tThe Council/Board of Governors\t\u0013 PAGEREF _Toc178085541 \\h \u0014v\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085542\" \u00144.\tKey Management Team\t\u0013 PAGEREF _Toc178085542 \\h \u0014vi\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085543\" \u00145.\tManagement Discussion and Analysis\t\u0013 PAGEREF _Toc178085543 \\h \u0014vii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085544\" \u00146.\tStatement Of Board of Governors/ Council Members’ Responsibilities\t\u0013 PAGEREF _Toc178085544 \\h \u0014viii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085545\" \u00147.\tStatement of Financial Performance for Period Ended XX, 20XX\t\u0013 PAGEREF _Toc178085545 \\h \u00141\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085546\" \u00148.\tStatement of Financial Position As At xx, 20xx\t\u0013 PAGEREF _Toc178085546 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085547\" \u00149.\tStatement of Changes in Net Assets for the period ended Sept/Dec/March/June, 20xx\t\u0013 PAGEREF _Toc178085547 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085549\" \u001410.\tStatement of Cash Flows for the Period Ended xx, 20xx\t\u0013 PAGEREF _Toc178085549 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085550\" \u001411.\tStatement of Comparison of Budget and Actual Amounts for Period Ended XX, 20XX\t\u0013 PAGEREF _Toc178085550 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085551\" \u001412.\tNotes to the Financial Statements\t\u0013 PAGEREF _Toc178085551 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc178085552\" \u001411.\tAppendices\t\u0013 PAGEREF _Toc178085552 \\h \u001445\u0015\u0015\n\u0015\u0004\nAcronyms and Definition of Key Terms\nAcronyms\nBOG \t\t\t\tBoard of Governors\nICPAK\t\t\tInstitute of Certified Public Accountants of Kenya\nIPSAS\t\t\t\tInternational Public Sector Accounting Standards\nPFM \t\t\t\tPublic Finance Management\nPSASB\t\t\tPublic Sector Accounting Standards Board\nTTI\t\t\t\tTechnical Training Institute\nTTC\t\t\t\tTeacher Training College\nTVC\t\t\t\tTechnical Vocational College\nDefinition of Key Terms\nFiduciary Management - Members of Management directly entrusted with the entity's financial resources.\nComparative Year- Means the prior period.\n(This list is an indication of the common acronyms and abbreviations; Entity to insert all the relevant acronyms and key terms used in the quarterly report and financial statements)\n\u000f\nKey Entity Information and Management\nBackground information\nThe institution was incorporated/ established under the TVET Act/ xxxx Act on (insert date). The entity is domiciled in Kenya and has branches in xxx, xxx (list them). The institute is under the Ministry of Education.\n(Include any other information relevant to the users of financial information on the background of the entity for example departments, faculties in an Institute etc.)\nPrincipal Activities\nThe principal activity/mission/ mandate of the entity is to …\n(Under this section you may also include the entity’s vision, mission, and core objectives)\nKey Management\nThe entity’s day-to-day management is under the following key organs:\nBoard of Governors/ Council/ Management etc;\nAccounting officer/ Principal\nManagement\n…; and\nFiduciary Management\nThe key management personnel who held office during the period ended dd mm 20xx and who had direct fiduciary responsibility were:\n(Include all positions regarded as top management in your organisation).\nFiduciary Oversight Arrangements\nHere, provide a high-level description of the key fiduciary oversight arrangements covering (say):\nAudit and risk committee activities\nFinance and operations committee activities\nAcademic committee activities\nDevelopment partner oversight activities\nOther oversight activities\u000f\nKey Entity Information and Management (Contin","cbCaigcPq1ke8zOr","https://ap.wps.com/l/cbCaigcPq1ke8zOr","docx",307026,9,58,"English","en",105,"# Acronyms and Definition of Key Terms\n# Key Entity Information and Management\n## Background information\n## Principal Activities\n## Key Management\n## Fiduciary Oversight Arrangements\n## Entity Headquarters\n## Entity Contacts\n## Entity Bankers\n## Independent Auditors\n## Principal Legal Adviser\n# The Council/Board of Governors\n# Key Management Team\n# Management Discussion and Analysis\n## Section A: Operational and financial performance\n## Section B: Compliance with statutory requirements\n## Section C: Key projects and investment decisions\n# Statement of Board of Governors/ Council Members’ Responsibilities\n# Statement of Financial Performance for Period Ended XX, 20XX\n# Statement of Financial Position As At xx, 20xx\n# Statement of Changes in Net Assets for the period ended Sept/Dec/March/June, 20xx\n# Statement of Cash Flows for the Period Ended xx, 20xx\n# Statement of Comparison of Budget and Actual Amounts for Period Ended XX, 20XX\n# Notes to the Financial Statements\n# Appendices","[{\"question\":\"Which accounting basis and standards does the quarterly report require?\",\"answer\":\"The template is prepared under the Accrual Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS).\"},{\"question\":\"What governance and management information must be included?\",\"answer\":\"It requires key entity information such as background, principal activities, key management organs, key management personnel with fiduciary responsibility, and descriptions of fiduciary oversight arrangements.\"},{\"question\":\"What financial statement sections are included in the template?\",\"answer\":\"The template provides sections for the statement of financial performance, financial position, changes in net assets, cash flows, and comparison of budget versus actual amounts, followed by notes and appendices.\"}]","QUARTERLY REPORT AND FINANCIAL STATEMENTS - For TVETs and TTCs FY 2025-26 | DOCX",1788283537,20,{"code":4,"msg":77,"data":78},"ok",{"site_id":70,"language":69,"slug":79,"title":59,"keywords":80,"description":60,"schema_data":81,"social_meta":137,"head_meta":139,"extra_data":141,"updated_unix":142},"quarterly-report-and-financial-statements-for-tvets-and-ttcs-fy-2025-26","",{"@graph":82,"@context":136},[83,99,119],{"@type":84,"itemListElement":85},"BreadcrumbList",[86,90,93,96],{"item":87,"name":88,"@type":89,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":91,"name":10,"@type":89,"position":92},"https://docshare.wps.com/template/",2,{"item":94,"name":36,"@type":89,"position":95},"https://docshare.wps.com/template/forms/",3,{"item":97,"name":59,"@type":89,"position":98},"https://docshare.wps.com/template/quarterly-report-and-financial-statements-for-tvets-and-ttcs-fy-2025-26/171484/",4,{"url":97,"name":59,"@type":100,"image":101,"author":106,"headline":59,"publisher":108,"fileFormat":111,"inLanguage":69,"description":60,"dateModified":112,"datePublished":113,"encodingFormat":111,"isAccessibleForFree":114,"interactionStatistic":115},"DigitalDocument",{"url":102,"@type":103,"width":104,"height":105},"https://docshare.wps.com/thumbnails/quarterly-report-and-financial-statements-for-tvets-and-ttcs-fy-2025-26/171484.png","ImageObject",442,249,{"name":57,"@type":107},"Person",{"url":87,"name":109,"@type":110},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-25","2026-09-01",true,{"@type":116,"interactionType":117,"userInteractionCount":66},"InteractionCounter",{"@type":118},"ViewAction",{"@type":120,"mainEntity":121},"FAQPage",[122,128,132],{"name":123,"@type":124,"acceptedAnswer":125},"Which accounting basis and standards does the quarterly report require?","Question",{"text":126,"@type":127},"The template is prepared under the Accrual Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS).","Answer",{"name":129,"@type":124,"acceptedAnswer":130},"What governance and management information must be included?",{"text":131,"@type":127},"It requires key entity information such as background, principal activities, key management organs, key management personnel with fiduciary responsibility, and descriptions of fiduciary oversight arrangements.",{"name":133,"@type":124,"acceptedAnswer":134},"What financial statement sections are included in the template?",{"text":135,"@type":127},"The template provides sections for the statement of financial performance, financial position, changes in net assets, cash flows, and comparison of budget versus actual amounts, followed by notes and appendices.","https://schema.org",{"og:url":97,"og:type":138,"og:title":59,"og:site_name":109,"og:description":60},"article",{"robots":140,"canonical":97},"index,follow",{"doc_id":55,"site_id":70},1791246662]